Red Apple Company is situated in Ceres they are involved in the canned fruit industry their main activity is the processing and caning of apples. They use a standard cost system to control costs. In the processing department the apples are cooked halved and diced and canned in the canning department. The two main ingredients which are used in the processing of the peaches are apples and sugar. The processing results in two products pie apples and apple puree

The budget committee have made estimates for the coming year ending $31$ December $2015,$ these estimates are given in the tables below.

Sales

$\backslash$table$[[$Product$,$Western Cape,Eastern Cape$],[$Pie apples,$6500,5500],[$Apple puree,$8500,6500]]$

The selling prices are R $140$ and R $110$ per tin of pie apples and apple puree, respectively.

$2.$ Materials quantity requirements and unit costs:

$\backslash$table$[[$Product$,$Material$],[$Apples$,$Sugar$],[$Pie apples,$3,1\mathrm{.}25],[$Apple puree,$4,0\mathrm{.}5],[$Material cost per unit,R $10,$R $2\mathrm{.}50]]$

Labour requirements per unit and hourly rates

$\backslash$table$[[$Product$,$Processing,Canning$],[$Pie apples,$1\mathrm{.}75,1\mathrm{.}00],[$Apple puree,$1\mathrm{.}50,0\mathrm{.}50],[$Hourly rate,R $15,$R $8]]$

Budgeted factory overheads

$\backslash$table$[[$Overheads$,$Processing R$,$Canning R$],[$Variable overhead rate per direct labour hour:,$0\mathrm{.}50,0\mathrm{.}25],[$Indirect materials,$0\mathrm{.}25,0\mathrm{.}75],[$Indirect labour,$0\mathrm{.}02,0\mathrm{.}15],[$Power$,0\mathrm{.}25,0\mathrm{.}10],[$Maintenance$,,],[,,7000],[$Fixed overheads:,$71000,22000],[$Indirect materials,$25000,1750],[$Indirect labour,$5250,9000],[$Depreciation$,12000,6275],[$Maintenance$,9950,52300],[$Power$,67000,],[$Employee fringe benefits,,$]]$

Inventories

Materials:

$\backslash$table$[[,,$Apples,Sugar$],[$Beginning inventory,units,$9000,2250],[$Ending inventory,units,$13000,2750]]$

Work in process: There was no beginning or ending inventory

Finished goods:

$\backslash$table$[[$Product$,$Beginning inventory,Ending inventory$],[,$Units,Unit price R$,$Units$],[$Pie apples,$450,100,250],[$Apple puree,$400,80,300]]$

Budgeted non$-$manufacturing overheads

$\backslash$table$[[$Overheads$,$R$],[$Salaries $($sales$),200000],[$Salaries $($office$),145000],[$Sales commission,$125000],[$Advertising$,75000],[$Motor vehicle expenses $($sales$),35000],[$Miscellaneous $($office$),90000],[$Stationary $($office$),15000],[$Depreciation $($office$),7500]]$

The budgeted statement of financial position for the previous year end $31$ Dec $2014$ was:

$\backslash$table$[[,R,R$